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Index Deploying a reporting strategy The regulator’s view The issuer’s view The Solution How Fujitsu XWand helps you

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Deploying a reporting strategy Regulator issues –Defines what data they want to collect –Exposes this to regulated firms –Receives this data from a regulated firm –Checks the data –Stores it –Analyses it –Exposes it

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Deploying a reporting strategy Regulated Firm (Issuer) issues –Receives description of data from regulator –Determines the data needed to report –Prepares it –Reports it back to regulator

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Direct XBRL submission The regulator develops and exposes a taxonomy The issuer has to generate an XBRL instance using XBRL-aware editors or applications

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Hiding XBRL: Web-based XBRL Filling A Web application uses the taxonomy to create a web-page which is presented to the regulated firm. The Web application stores the provided data as an XBRL instance. The regulator uses XBRL to describe the required data and to store, manage and process it.

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Hiding XBRL: Using Excel Spreadsheets Sheet Mapping Tool –Create and edit mapping information between items of a given taxonomy and cells of a spreadsheet –Mapping information can be use by: Instance Creator Sheet Instance Creator

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Hiding XBRL: Using Excel Spreadsheets Sheet Instance Creator –Spreadsheet interface to enter data and save this as an XBRL instance document. Excel spreadsheet used to specify the layout, but an XWand Java application rather than Excel is used to effect the display Mapping definition file required –Provides: Familiar paradigm for data entry Re-use of existing spreadsheets Off-line usage

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XWand XBRL Processor API XWand API is a Java/.Net based toolkit for building XBRL applications Provides high level abstraction for XBRL documents Reading, writing and updating XBRL taxonomies and instances Validating XBRL taxonomies and instances Foundation for the XWand tools Allow the creation of custom XBRL Services: –XBRL Services to be integrated in existing architecture –XBRL Services to be integrated in existing applications